Budget Transfer/GAAP Accounting: Le Creux Country Park.

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A decision made (07/09/2009) regarding: Budget Transfer/GAAP Accounting: Le Creux Country Park.

Decision Reference: MD-TR-2009-0129
Decision Summary Title:	Capital to Revenue Budget Transfer to Comply with GAAP		Date of Decision Summary:	26 August 2009
Decision Summary Author:	Finance Manager, Decision Support		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Capital to Revenue Transfer.		Date of Written Report:	26 August 2009
Written Report Author:	Finance Manager, Decision Support		Written Report : Public or Exempt?	Public
Subject: For the Minister for Treasury and Resources to authorise a 2009 budget transfer from minor capital to revenue in order to meet GAAP requirements and authorise transfer from capital to revenue so both the Education Sport and Culture Department and Property Holdings Department may maintain Le Creux Country Park.
Decision(s): The Minister for Treasury and Resources approved the transfer of a Minor Capital Vote (£33,900) and the balance of Les Creux Country Park (£72,177), to revenue budgets as requested in MD-ESC-2009-0012.
Reason(s) for Decision: Under Financial Direction 3.6 and the Public Finance (Jersey) Law 2005 the approval of the Minister is required for variations to heads of expenditure above £100,000 or contentious transfers below £100,000.
Resource Implications: There are no financial or manpower resource implications.
Action required: Treasury to action the budget transfers and to inform the Education, Sport and Culture Department.
Signature:		Position: Senator P. F.C. Ozouf, Minister for Treasury and Resources
Date Signed:		Date of Decision: